CA Pratibha Goyal | May 12, 2022 |
GST Returns Scrutiny Manual released by Haryana Government
The objective of this Manual is to standardize and streamline the procedural aspect with regard to the scrutiny of returns as per section 61 of the HGST Act, 2017. The Manual also envisages the subsequent actions as per section 73/74 of the HGST Act, 2017 if needed to be undertaken, for demand and recovery.
This Manual provides for procedure and guidelines in respect of issuance of the notice, communication of discrepancies to taxpayers, verification of records and explanation submitted, if any, the manner of reporting the action taken, maintenance of record, and overall conduct of scrutiny function by the officers of the Excise and Taxation Department, Haryana.
The core objective of this Manual is to enhance the efficiency of the GST returns scrutiny function and to make the entire process transparent and uniform across the field formations of the Excise and Taxation Department, Haryana. However, this manual is only for training and information purposes and is to be used by officers/officials of the Haryana Excise and Taxation Department only.
The manual is not a legal document conferring any rights and nor a source of legal interpretation. This manual will be regularly updated based on feedback, amendments of Acts, Rules, and processes as well as experience of audit under GST.
Click on the below link to download the manual:
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